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Examples of net foreign exchange income
1 CFR USD price =CIF- insurance premium

=2000* 1-( 1+ 10%)*0.6%

= 1986.8 USD

1 USD = 8.1775/8.19321GBP =12.9877/13.438+023.

CFR RMB =1986.8 * 8.1775/1986.8 * 8.1932.

=16247.057/16278.498 yuan

CFR GBP Price = (16247.057/12.9877)/(16278.2498/13.05438+023)

= 1250.9572/ 1250.9894

2 Net foreign exchange income = 75,000-2,520-550 = 71930 USD

Total export cost = 606,000 * (1+5%)-606,000/(1+17%) *14%.

=636300-725 12.8205

=563787. 1795 yuan

Export exchange cost = total export cost/net foreign exchange income

=563787. 1795/7 1930

=7.838

Profit and loss = net foreign exchange income-total export cost

=7 1930*8. 15-563787. 1795

= 14292.3205 yuan

Export profit and loss rate = profit and loss amount/total export cost * 100%

= 14292.3205/563787. 1795* 100%

=2.54%

3 Feed foreign exchange expenditure = CIF feed price * quantity = 250 *1000 = 250,000 USD.

Processing CFR price = 0.32 *1million = USD 320,000.

Freight = 1 ten thousand /250*0.03*80=9600 USD.

Foreign exchange appreciation rate = total foreign exchange income/feed foreign exchange expenditure.

=(320000-9600-250000)/250000

=24. 16%

4 W=30KG=0.03 M=0.05

W< so m is the billing ton.

Freight = (0.05 * 200) * (1+10%)

= 1 1 USD

CFRC3%=CFR net price /( 1- commission rate)

=(30+ 1 1)/( 1-3%)

= $42.268